Evaluation and reports

(a) Government Accountability Office study Not later than June 30, 2030, the Comptroller General of the United States shall submit to Congress a report on— (1) the overall impact of the credit allowed under section 25G of such Code on retention of health care professionals in health professional shortage areas; (2) the effects of such credit on the quality and continuity of care furnished in Department of Veterans Affairs medical facilities, including Department of Veterans Affairs community-based outpatient clinics. and through non-Department medical providers pursuant to an agreement entered into with the Secretary of Veterans Affairs under chapter 17 of title 38, United States Code; (3) whether the credit improved health care access or staffing stability in medical facilities of the Department of Veterans Affairs located in rural or underserved areas; and (4) any recommendations for improving the effectiveness or targeting of the credit. (b) Health professional shortage areas For purposes of this section, the term health professional shortage areas has the meaning given such term in section 332(a)(1) of the Public Health Service Act.